Actions for Congress
Congress should, pursuant to their Commerce Clause powers, take some steps to eliminate the difficulty out-of-state sellers have in challenging these taxes – for example Congress could:
- overturn the U.S. Supreme Court decision that prevents taxpayers from suing tax administrators when their constitutional rights are violated.
- provide a mechanism, such as an offset to federal funds, by which taxpayers could obtain refunds of unconstitutional taxes.
- repeal the tax injunction act and provide access to federal courts for cases challenging the constitutionality of state and local taxes.